WhatsApp also doesn't provide a CDN, mobile analytics/monetization/debugging platform. WhatsApp also doesn't contribute to open source like Twitter does (Storm, Bootstrap, Aurora).
Describing twitter as a "140-char" mailing list is very reductionist. OTOH WhatsApp problem is very well served by Erlang/Mnesia an open source distributed messaging library developed by telecommunications company who were likely doing WhatApp-scale 10 yeas before WhatsApp came around. While WhatsApp engineers are great, there is very much a "standing on the shoulders of giants" - giants who have well researched the problem of building a system that lets two or three individuals communicate. There wasn't anyone doing Twitter 10 years ago (well, maybe Google).
I don't mean to imply that Twitter is an efficient well oiled machine, but the comparison to WhatsApp is daft.